eprintid: 10118852 rev_number: 24 eprint_status: archive userid: 608 dir: disk0/10/11/88/52 datestamp: 2021-01-12 11:45:56 lastmod: 2022-05-05 17:50:28 status_changed: 2021-01-12 11:45:56 type: article metadata_visibility: show creators_name: Andriani, L creators_name: Bruno, R creators_name: Douarin, E creators_name: Stepien-Baig, P title: Is tax morale culturally driven? ispublished: pub divisions: UCL divisions: B03 divisions: D92 keywords: Culture, cultural dimensions, EVS, Hofstede, institutions, tax morale note: This version is the author accepted manuscript. For information on re-use, please refer to the publisher’s terms and conditions. abstract: Citizens' tax compliance should not only respond to the quality of formal institutions, but might also be culturally driven. We contribute to this literature by investigating whether tax morale, an individual's intrinsic non-pecuniary motivation to comply with taxes, is associated with the cultural values (following Hofstede's typology) held by this individual. The analysis exploits four waves of the European Values Survey (1981–2010) across 48 countries. The cultural dimensions are constructed through a polychoric principal component analysis on a set of relevant survey items consistent with Hofstede's definitions. Ordered logit estimations suggest that although values of individualism and femininity are associated with higher individual's tax morale, power distance and uncertainty avoidance are associated with lower tax morale. These results remain consistent as we increase the level of granularity of our investigation through within-region analyses and, subsequently, within-cohort analyses. We argue that these results inevitably enrich the emerging debate about cultural values and citizens' compliance with formal institutions. They also indicate that societal culture as well as individual values should be considered when designing policies aiming to improve tax compliance. date: 2022-02 date_type: published publisher: Cambridge University Press official_url: https://doi.org/10.1017/S1744137421000072 oa_status: green full_text_type: other language: eng primo: open primo_central: open_green verified: verified_manual elements_id: 1841744 doi: 10.1017/S1744137421000072 lyricists_name: Bruno, Randolph lyricists_name: Douarin, Elodie lyricists_id: RBRUN21 lyricists_id: EDOUA54 actors_name: Bruno, Randolph actors_id: RBRUN21 actors_role: owner full_text_status: public publication: Journal of Institutional Economics volume: 18 number: S1 pagerange: 67-84 citation: Andriani, L; Bruno, R; Douarin, E; Stepien-Baig, P; (2022) Is tax morale culturally driven? Journal of Institutional Economics , 18 (S1) pp. 67-84. 10.1017/S1744137421000072 <https://doi.org/10.1017/S1744137421000072>. Green open access document_url: https://discovery.ucl.ac.uk/id/eprint/10118852/1/joie-2020-142.r1_proof_hi.pdf